q) Provisions Contingent liabilities and contingent assets:-

A provision is recognized if, as a result of a past event, the Company has a
present legal obligation that can be estimated reliably, and it is probable that an
outflow of economic benefits will be required to settle the obligation. Provisions
are determined by the best estimate of the outflow of economic benefits
required to settle the obligation at the reporting date. Where no reliable
estimate can be made, a disclosure is made as Contingent Liability.

A disclosure for a Contingent Liability is also made when there is a possible
obligation or a present obligation that may, but probably will not, require an
outflow of resources. Where there is a possible obligation or a present obligation
in respect of which the likelihood of outflow of resources is remote, no provision
or disclosure is made.

Possible obligation that arises from the past events whose existence will be
confirmed by the occurrence or non-occurrence of one or more uncertain future
events beyond the control of the Company or a present obligation that is not

recognized because it is not probable that an outflow of resources will be
required to settle the obligation is reported as Contingent Liability. In the rare
cases, when a liability cannot be measures reliable, it is classified as Contingent
Liability. The Company does not recognize a Contingent Liability but disclosed its
existence in the standalone financial statements.

r) Event after Reporting Date:-

Where events occurring after the Balance Sheet date provide evidence of
condition that existed at the end of reporting period, the impact of such events
is adjusted within the standalone financial statements. Otherwise, events after
the Balance Sheet date of material size or nature are only disclosed.

All the events occurring after the Balance Sheet date up to the date of the
approval of the standalone financial statement of the Company by the board of
directors on May 29^th 2025, have been considered, disclosed and adjusted,
wherever applicable, as per the requirement of Accounting Standards.

25. The previous year’s figures have been reworked, regrouped, and reclassified wherever
necessary. Amounts and other disclosures for the preceding year are included as an
integral part of the current annual financial statements and are to be read in relation to
the amounts and other disclosures relating to the current financial year.

26. The Company has not revalued its Property, Plant and Equipment for the current year.

27. There is no Capital work in progress for the current year of the company.

28. There has Intangible assets under development in the current year.

29. Credit and Debit balances of unsecured loans, Trade Payables, sundry Debtors, loans
and Advances are subject to confirmation and therefore the effect of the same on
profit could not be ascertained.

30. The Company does not have any charges or satisfaction which is yet to be registered
with ROC beyond the statutory period.

31. The Company has not traded or invested in Crypto currency or Virtual Currency during
the financial year.

32. No proceeding has been initiated or pending against the Company for holding any
Benami property under the Benami Transactions (Prohibition) Act, 1988, as amended,
and rules made thereunder.

33. The company has not been declared as willful defaulter by any bank or financial
institution or government or government authority.

34. The Company has not advanced or loaned to or invested in funds to any other
person(s) or entity(is), including foreign entities (Intermediaries) with the
understanding that the Intermediary shall:

a) directly or indirectly lend to or invest in other persons or entities identified
in any manner whatsoever by or on behalf of the company (Ultimate
Beneficiaries)

or

b) provide any guarantee, security or the like to or on behalf of the Ultimate
Beneficiaries

35. The Company has not received any fund from any person(s) or entity(is), including
foreign entities (Funding Party) with the understanding (whether recorded in writing or
otherwise) that the Company shall

a) directly or indirectly lend to or invest in other persons or entities identified
in any manner whatsoever by or on behalf of the Funding Party (Ultimate
Beneficiaries)
or

b) provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries.

36. The company does not have transaction with the struck off under section 248 of
companies act, 2013 or section 560 of Companies act 1956.

37. The company is in compliance with the number of layers prescribed under clause (87) of
section 2 of company’s act read with companies (restriction on number of layers) Rules,
2017.

38. Foreign Currency Transactions:

Expenditure in Foreign Currency: - NIL
Earnings in Foreign Currency: - NIL

39. The balances of Trade payables, Trade Receivable and loans and advances are subject to
confirmation by respective parties.

40. In the opinion of the Board of Directors, the current assets, loans and advances are
approximately of the value stated, if realized in the ordinary course of business.

41. Wherever external evidence in the form of cash memos / bills / supporting are not
available, the internal vouchers have been prepared, authorized and approved.

42. Statement of Management

(i) The current assets, loans and advances are good and recoverable and are
approximately of the values, if realized in the ordinary courses of business
unless and to the extent stated otherwise in the Accounts. Provision for all
known liabilities is adequate and not in excess of amount reasonably
necessary.

(ii) Balance Sheet, Statement of Profit and Loss and Cash Flow Statement read
together with Notes to the accounts thereon, are drawn up so as to disclose
the information required under the Companies Act, 2013 as well as give a
true and fair view of the statement of affairs of the Company as at the end of
the year and results of the Company for the year under review.

43. Related Party Reporting:

As per Accounting Standard 18, issued by the Chartered Accountants of India, The
Disclosures of Transaction with the related parties as defined in the related parties
as defined in the Accounting Standard are given below:

44. EARNINGS PER SHARE: -

The Company reports basic and diluted earnings per share (EPS) in accordance with the
Accounting Standard 20 prescribed under The Companies (Accounting Standards) Rules,
2006 (as amended). The Basic EPS has been computed by dividing the income available to
equity shareholders by the weighted average number of equity shares outstanding during
the accounting year. The Diluted EPS has been computed using the weighted average
number of equity shares and dilutive potential equity shares outstanding at the end of the
year.

47. Notes forming part of accounts in relation to Micro and small enterprise

Based on information available with the company, on the status of the suppliers being
Micro or small enterprises, on which the auditors have relied, the disclosure requirements
of Schedule III to the Companies Act,2013 with regard to the payments made/due to Micro
and small Enterprises are given below :

The company has initiated the process of obtaining the confirmation from suppliers
who have registered themselves under the Micro, Small and Medium Enterprises
Development Act, 2006 (MSMED Act, 2006) but has not received the same in totality.
The above information is compiled based on the extent of responses received by the
company from its suppliers.

48. Compliance with approved scheme of Arrangements.

Company does not have made any arrangements in terms of section 230 to 237 of
companies act 2013, and hence there is no deviation to be disclosed.

49. Loans or Advances in the nature of loans

No Loans or Advances in the nature of loans are granted to promoters, directors, KMPs
and the related parties (as defined under Companies Act, 2013,) either severally or
jointly with any other person.

50. Charge Asset

1) Charge created in the favor of charge holder (State Bank of India Ltd) on dated
21/01/2019 of Rs 471.00 Lakhs over the certain assets of company.

51. The board of Directors, at its meeting held on Feb 19,2025, approved and recommended the
issuance of fully paid Bonus equity shares in the ratio of 1:1. The shareholders approved this